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Reza Akbar
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Institut Agama Islam Sultan Muhamamd Syafiuddin Sambas Jalan Raya Sejangkung No 126 Sambas Kalimantan Barat
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Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Published by Institut Agama Islam Sultan Muhammad Syafiuddin Sambas
ISSN : 2442384X     EISSN : 25487396     DOI : https://doi.org/10.37567
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Social Sciences
The scopes of this journal are Economics and Business, Islamic Economics, Islamic History and Civilization, Islamic Dakwah, Study of The Koran And Tafseer, Education, Islamic Education, Islamic Philosophy, Islamic Law, and Social Sciences
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 293 Documents
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Penyalahgunaan Data Pribadi Konsumen dalam Perjanjian Digital Berdasarkan KUHPerdata dan Undang-Undang Perlindungan Data Pribadi Fhlorida Agustina Simanjuntak; Namrysilia Buti Anjawai; Rika Permatasari; Dimas Adam Satrio Rachmadhanto
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.5135

Abstract

The development of information technology has driven a major transformation in people's transaction patterns from direct interaction to a digital ecosystem that includes e-commerce, financial services, healthcare, education, and government administration. In the midst of the growth of the digital economy, consumers' personal data is developing into a strategic asset that is collected, analyzed, and utilized through big data and artificial intelligence for business purposes. The phenomenon of supervision-based economics raises new risks in the form of data misuse, weak security systems, and inequality in bargaining positions between consumers and business actors. Low digital literacy and complexity of service approvals also increase these vulnerabilities. Although various regulations have been present, including in Indonesia, the effectiveness of protection is still hampered by weak law enforcement, sub- optimal supervision, and the rapid development of digital business models. Therefore, strengthening personal data protection through regulatory harmonization, increasing platform accountability, and public education is an important step to maintain a balance between the growth of the digital economy and the protection of consumer privacy rights.
Komunikasi Pemasaran Digital Mills melalui Brand Ambassador Bambang Bayu Saptaji di Instagram M Akmal Suhandi; Nurhanifah
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.5155

Abstract

This study aims to analyze the forms of digital marketing communication messages and the role of a brand ambassador in delivering these messages through Brand Mills’ Instagram content. This research uses a qualitative approach with content analysis methods on posts featuring Bambang Bayu Saptaji. Data collection techniques include non-participant observation and documentation, while data analysis involves data reduction, data presentation, and conclusion drawing. The results show that two types of marketing communication messages are used: informative and persuasive. Informative messages aim to provide audiences with an understanding of product characteristics, concepts, and advantages, while persuasive messages are used to attract attention and influence audience attitudes. Furthermore, the brand ambassador plays a significant role in enhancing the credibility of information and strengthening the attractiveness and influence of the messages delivered. Therefore, the use of a brand ambassador is an effective strategy in digital marketing communication to increase audience understanding and interest in the product.
Pengaturan Sanksi Pidana terhadap Pengemplang Pajak Perspektif Kepastian Hukum Paini; Sahuri Lasmadi; Elly Sudarti
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.5167

Abstract

This study aims to analyze the regulation of criminal sanctions against tax evaders from the perspective of legal certainty and to formulate future criminal law policies that are more effective in protecting state revenue. This research employs a normative juridical method with conceptual, statutory, and case approaches, relying on primary, secondary, and tertiary legal materials analyzed through inventory, systematization, and interpretation techniques. The findings indicate that the regulation of criminal sanctions in Indonesian tax law still faces issues of normative ambiguity, particularly in distinguishing between administrative violations and criminal offenses, as well as the absence of explicit regulation on tax avoidance practices. Furthermore, the application of the ultimum remedium principle weakens the deterrent effect, as administrative settlements are prioritized over criminal enforcement. This condition results in suboptimal protection of state revenue and undermines legal certainty. Therefore, a reformulation of tax criminal law policy is necessary to clarify legal norms, strengthen the repressive function of criminal sanctions, and ensure consistent law enforcement to support fiscal stability.

Page 30 of 30 | Total Record : 293

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